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Examination the information content of the notes to the financial statement through companies with different activities
41-52Views:225The aim of the study is to present the infromation content of the notes to the financial statement using different types of companies. Companies must provide a realistic picture of their assets, financials and profitability position. It is necessary an integrated information system to evaluate the businesses. The data of the financial statement prepared by accounting act are historic, and they are about the past. These data are explained in notes to financial statement. This study investigates 15 notes to the financial statement considering the obligations declared in accounting act in case of different types of company. The companies are selected by expert sampling. The main activity of enterprises are food-retail, services and processing. Both of three scope of activities companies 's notes specific, that mostly the simplified financial statements include several deficiencies. The notes of the financial statements are fully compliance to the rules of the statutue. The reason of the differencies are the different market participants make a different expectation of the notes's importance and preparation.
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Examination of digital maturity in the client base of an accounting firm in Hajdú-Bihar county
15-26Views:90The development of small and medium-sized enterprises (SMEs) is of key importance from a national economic perspective, especially in the field of digitalization, as they play a significant role in Hungary's economy. The main objective of the research is to assess the digital maturity of SMEs within the client base of an accounting office in Hajdú-Bihar County, which can provide useful feedback to these businesses regarding their level of digital development. To date, no such study focusing specifically on businesses in the Hajdúság region has been published. The survey was conducted using a questionnaire based on the question set of the Digiméter research series, which evaluates businesses across six dimensions: digital presence, digital everyday operations, business management, sales and marketing, digital finance, and IT security. Based on the results, it can be stated that the companies participating in the study show a low level of digital maturity, with digital finance being the only area considered to be well-developed.
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The Importance of Training and Development Programs in Promoting Sustainable Consumption Behavior: An HRM Perspective
47-55Views:444The increasing awareness of the impact of human activities on the environment has led to a growing interest in sustainable consumption behavior. Sustainable consumption behavior refers to the choices and actions of individuals, households, or organizations that prioritize the long-term well-being of both the environment and society while meeting their needs and desires. It involves making responsible and ethical decisions about what to consume, how much to consume, and how to consume, with the aim of minimizing negative impacts on the planet and future generations. This research aims to identify the importance of training and development programs in HRM in promoting sustainable consumption behavior. The research problem has been formulated with several questions, most notably: Do organizational training and development programs impact sustainable consumption behavior? The methodology of this study is a Systematic Literature Review of the importance of training and development programs in promoting sustainable consumption behavior. This research found that HRM can implement training and development programs focusing on sustainability to encourage sustainable behavior among employees. Such programs can include educating employees on sustainable consumption practices, promoting renewable energy sources, reducing waste, adopting a life cycle perspective, and accounting for equity dimensions.
